General Imports are subject to five different types of duties, taxes, and surcharges.
Duties, taxes, and surcharges levied on imports are:
- Import Duty
- Customs Service Charge ( S.R.O 7 of 2016)
- Environmental Surcharge( Solid waste management Act 1 & 2 of 2006)
- Excise Tax ( S.R.O of 2015)
- Value Added Tax
Import duties levied against goods are based on the cost, insurance, and freight (CIF) value and rates determined by the CARICOM Common External Tariff (CET). Interested persons can access the CET on the customs website www.customs.gov.dm or purchase a hard copy from the Government Printery
Dominica has applied the CARICOM Common External Tariff since February 1991 and is presently using HS 2017
De minimis Shipment Value:
There shall be exempt of all charges “goods imported via courier with a total cost, insurance and freight (CIF) value not exceeding one hundred and fifty dollars” which are not:
- Goods imported for commercial, industrial, occupational, institutional, or other similar purposes
- Tobacco products;
- Alcoholic beverages;